Annual return requirement: registered persons must file electronically; audited taxpayers must attach audited accounts and reconciliation. Registered persons must furnish an electronic annual return for each financial year in the prescribed form and manner by the deadline following the end of the year; specified categories (Input Service Distributors, persons under certain reverse-charge arrangements, casual taxable persons and non-resident taxable persons) are excluded. Persons subject to statutory audit must file the annual return with a copy of audited annual accounts, a reconciliation statement reconciling declared supplies with the audited financial statements, and other prescribed particulars.